Shell companies are characterized by containing liquid assets such as cash, securities or other similar assets. Transactions of shell companies constitutes a severe problem since the purchaser often has the aim of obtaining undue tax advantages by not paying the tax debt of the company.Historically it has been complicated for the legislator to stop the set-up in an efficient way since the transactions as such are not illegal, instead rather commonly used for example to restructure companies or for the transfer of companies to the younger generation. The purpose of the current legislation is to prevent individuals and corporations to involve in shell company trade. Aiming for an efficient legislation, the tax rate is at a very high level.The issue with the rules is that also honest buyers are at risk of being covered. This calls for high demands in complying with the principle of legal certainty and the possibility to forecast the tax consequences.The purpose of the thesis is to identify and analyze eventual problems when applying the legislation.

As the companies of today are good at protecting themselves against external threats, but are having problems with internal threats, we focused on how information can be protected from ending up in the wrong hands. First and foremost to protect information from employees who might steal it and sell it to another company. Since the security investments needed are connected to the financial costs of implementing them we have tried to create a balance between the investments needed and the cost of implementing them. The different kinds of protection needed are first and foremost protection to make data less accessable, passwords and traceability. While it is hard for us to estimate the amount of money a company lose by the hour when the production stands still, we have not been able to use any of the excising models to calculate the profit of installing countermeasures.

AbstractThis essay contains a comparison between principals and supervisors within the Health-care and is focused on their view regarding their own leadership. It contains a comparison between their respective models for leadership and how to evolve as a leader within these two organizations.The study is carried out as in dept interviews with four principals and four supervisors.The results show that the principals have a sufficient education and a broad network, but they need the opportunity to a personal development within their leadership. On the other hand, within the Health-care, the supervisors stand on a good base of education where focus lies on the personal development within the leadership. However, they need more opportunities to build up their networks.The conclusion that can be drawn is that these two organisations would gain on learning from each other, in order to establish as good conditions as possible to improve the leaderships within their own organization..

Our task was to create a virtual test bench for verifying memory addresses in our commissioning body?s models. The purpose with the testbench was that it should be created in such a way that it would be easy to change the device under test without any major changes in the testbench.To solve the problem that the testbench had to be able to verify different devices we had to create a general enviroment for how the testbench had to be composed. By doing an analysis of which com-ponents that are usually included in a testbench and which components that were necessary in our project we came up with a generall enviroment for the testbench. Our result was a testbench with the follwing basic functions:* Read from a file that contains read and write operations to the Device Under Test (DUT).* Apply the stimulus to the device* Read the results from the device* Compare the results with wanted values* Generate a log file which contains information about the simulation result..

Uppsatsens syfte var att undersöka vilken betydelse yttre påverkan och inre drivkrafter har haft i fyra individers karriärutvecklingsprocess inom en hårt konkurrensutsatt bransch, samt hur dessa har hanterat denna. Datainsamlingen genomfördes med hjälp av semistrukturerade mailenkäter, och det insamlade materialet bearbetades med hjälp av deduktiv tematisk analys. De teman som ligger till grund för analysen är: studie- och yrkesvägledning, cooling down, empowerment, informationsteorier, forskningslitteratur samt karriärvalsteorin SCCT. Studien visar att samtliga respondenter har utsatts för dämpande påverkan, cooling down, under sin uppväxt, både från skolpersonal, och den egna familjen, men också att de erhållit empowerment från andra håll. Respondenterna har hanterat denna yttre negativa påverkan på olika sätt, men gemensamt för dem alla är att de visat på en inre drivkraft, som trots den nämnda negativa påverkan gjort att de nått framgång inom sitt gebit.

AbstractMany of the refugees around the world today are children. Some of these children are travelling alone without anyone looking after them. These children flee from their countries to save their lives and as they are children they need special care and protection. This thesis has investigated the protection given to unaccompanied children during the asylum process in the two key instruments in the area: the Convention of the Rights of the Child and the Convention Relating to the Status of Refugees. The Refugee Convention does not contain any procedural rights and does not specifically acknowledge children, even though they are included in the scope of the Convention.

Education in information seeking is often traditional and focused on technology. When it comes to this sort of education, research proves it is unusual to pay attention to the interaction between students. My intention has been to examine if it is possible to pay attention to the interaction between students, in order to create more and better situations of learning. The issues in this work are about describing the students? interaction.

In this paper we have theoretically built a house designed for people with impaired mobility. Theessay begins with an introduction in which the purpose of the work, the methodology and thedepth-research part is presented. Then the layout that explains how we intend to adapt the housefor the demands detailed in the depth-research part is presented. In the same chapter variousstructural components, such as different floors and walls, are specified.In the selection of materials we have taken into account the criteria of our specialization andadaptation to the aesthetic aspects, where we evaluate materials based upon our wishes regardingtechnique and form. There are also other aspects that are important in the selection of materials,including that these are adapted to technical traits of the construction elements and installations.In a later chapter the technical installations such as ventilation systems, heating systems,electricity and sanitation are presented, where both technical and financial aspects are describedin detail.

The purpose of this essay is to investigate if signage for tourists in Stockholm is enough to easily find your way to attractions and public modes of transport and how the city works with the issue. Triangulation was chosen for the essay, that is, a mix of qualitative and quantitative methods. A survey of 100 tourists was carried out in the Old town of Stockholm and interviews were made with stakeholders in the tourism industry and signage policy in Stockholm. The survey showed that most of the tourists found it easy to find their way in Stockholm and that they were content with the signage. Few of the tourists thought it was difficult to find their way in Stockholm.

This thesis is based on an exhibition at the county museum Upplandsmuseet in Uppsala, Sweden. During an internship at this museum I got a chance to produce an exhibition, with some guidance from the museum staff. This exhibition was created with the purpose of teaching about agriculture in the late 19th century and also about the magnificent workmanship of Alrik Klingberg, who have carved these wooden objects for over 50 years. Each one of the objects possesses a story and a memory. The memories that Alrik Klingberg has incorporated into the objects are mainly from his childhood at a croft in northern Uppland.

I am a glassblower and I am a woman. In this project I've been working with alternative representations of the female body, muscles and technology. Mouthblown objects contains traces of body and form representations.I've been using muscle sensors to collect data from my arms while I blow glass. A special has made 3D-models from the collected data and I've blown these viritual objects in glass.My work is based around issues like: What happens when I measure my muscles? Am I (and my process) affected by the data gathering? How can I create alternative representations of the female body? What is the relation between glassblowing, the objects, body and gender?.

?Pensionsvägledning? är ingen nationellt förekommande verksamhet. Tidigare forskning visar att förberedelser inför pensioneringen ökar både individens livslängd och underlättar omställningen. Syftet med studien är att undersöka om nyblivna ålderspensionärer har ett behov av vägledning i skapandet av ett meningsfullt pensionärsliv. I studien undersöktes med intervjuer av fyra nyblivna ålderspensionärer deras nuvarande levnadssituation, anpassningen till pensionärslivet och synen på livslångt lärande.

Studiens syfte är att belysa hur fyra unga individer, i ålder 18- 25 resonerar kring sin valprocess retrospektivt och i nutid. Studien har fokus på individens egna berättelser, dvs. erfarenheter, förväntningar och drömmar om framtiden. Den illustrerar även individens syn på samhällets stödjande funktioner i samband med studie- och yrkesval. För studien tillämpas en induktiv kvalitativ metod.

In this master?s thesis real settlements for the over consolidated clay below Arenahallen in Halmstad are compared with two different models for settlement calculations; Chalmersmodellen without creep and Chalmersmodellen with creep. Chalmersmodellen with creep is based on Terzaghi?s consolidation theory with an addition to creep. The purpose has been to find out whether Chalmersmodellen with creep can be used for this clay or if Chalmersmodellen without creep should be used instead.

The purpose of this degree project was to examine which remedies are available to individuals when the State has violated their right to a fair trial as stated in article 6 in the European Convention on Human Rights. Furthermore, the aim was to, in cases where the remedy is determined to money, to clarify the indemnity rates that apply in determining the non-pecuniary damages. The starting point was a review of the European Court practice, domestic Swedish practice and relevant literature.The outcome of the review is that the remedies available to the individual?s disposal can be divided into two categories: primary and secondary remedies. Primary remedies mean compensation not consisting of money, and must be exhausted first.